IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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Número UILC Asunto Fecha de publicación
200703010 6045.00-00 Returns of Brokers 01/19/2007
200703010 6049.01-00 Reportable Interest 01/19/2007
200703009 3406.00-00 Backup Withholding 01/19/2007
200703009 6041.03-00 Fixed or Determinable Gains, Profits, or Income 01/19/2007
200703009 6041.05-00 Payments Specifically Included 01/19/2007
200703009 6045.00-00 Returns of Brokers 01/19/2007
200703009 6049.01-00 Reportable Interest 01/19/2007
200703008 3406.00-00 Backup Withholding 01/19/2007
200703008 6041.03-00 Fixed or Determinable Gains, Profits, or Income 01/19/2007
200703008 6041.05-00 Payments Specifically Included 01/19/2007
200703008 6045.00-00 Returns of Brokers 01/19/2007
200703008 6049.01-00 Reportable Interest 01/19/2007
200703007 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 01/19/2007
200703006 61.00-00 Gross Income v. Not Gross Income 01/19/2007
200703006 162.00-00 Trade or Business (Deductible v. Not Deductible) 01/19/2007
200703006 7805.01-01 Prospective Application of Rulings 01/19/2007
200703005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/19/2007
200703004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/19/2007
200703003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/19/2007
200703002 2632.00-00 Special Rules for Allocation of GST Exemption 01/19/2007
200703002 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 01/19/2007
200703002 9100.00-00 Extension of Time for Making Certain Elections 01/19/2007
200703001 468A.04-02 Revised Schedules 01/19/2007
200702048 3406.00-00 Backup Withholding 01/12/2007
200702048 6041.03-00 Fixed or Determinable Gains, Profits, or Income 01/12/2007